U.S. TREAS Form treas-irs-1040-schedule-r-1998

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U.S. TREAS Form treas-irs-1040-schedule-r-1998
OMB No. 1545-0074
Schedule R
Credit for the Elderly or the Disabled
(Form 1040)
Department of the Treasury
(99)
Internal Revenue Service
�
Attach to Form 1040.
�
See separate instructions for Schedule R.
Name(s) shown on Form 1040
1998
Attachment
Sequence No.
16
Your social security number
You may be able to take this credit and reduce your tax if by the end of 1998:
● You were age 65 or older, OR ● You were under age 65, you retired on permanent and total disability, and
you received taxable disability income.
But you must also meet other tests. See the separate instructions for Schedule R.
TIP: In most cases, the IRS can figure the credit for you. See the instructions.
Part I
Check the Box for Your Filing Status and Age
And by the end of 1998:
If your filing status is:
Single,
Head of household, or
Qualifying widow(er)
with dependent child
Married filing a
joint return
1
You were 65 or older
2
You were under 65 and you retired on permanent and total disability 2
3
Both spouses were 65 or older
4
Both spouses were under 65, but only one spouse retired on
permanent and total disability
4
5
Both spouses were under 65, and both retired on permanent and total
disability
5
6
One spouse was 65 or older, and the other spouse was under 65 and
retired on permanent and total disability
6
7
One spouse was 65 or older, and the other spouse was under 65 and
NOT retired on permanent and total disability
7
8
You were 65 or older and you lived apart from your spouse for all of
1998
8
9
You were under 65, you retired on permanent and total disability, and
you lived apart from your spouse for all of 1998
9
Married filing a
separate return
Did you check
box 1, 3, 7,
or 8?
Part II
Check only one box:
1
3
Yes
� Skip Part II and complete Part III on back.
No
� Complete Parts II and III.
Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)
IF: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed a statement
for tax years after 1983 and your physician signed line B on the statement, AND
2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity
�
in 1998, check this box
● If you checked this box, you do not have to get another statement for 1998.
● If you did not check this box, have your physician complete the statement on page 4 of the instructions.
You must keep the statement for your records.
For Paperwork Reduction Act Notice, see Form 1040 instructions.
Cat. No. 11359K
Schedule R (Form 1040) 1998
Schedule R (Form 1040) 1998
Part III
10
Figure Your Credit
12
Enter:
$5,000
$7,500
$3,750
If you checked (in Part I):
Box 1, 2, 4, or 7
Box 3, 5, or 6
Box 8 or 9
Did you check
box 2, 4, 5, 6,
or 9 in Part I?
11
Page
�
10
Yes
�
You must complete line 11.
No
�
Enter the amount from line 10
on line 12 and go to line 13.
If you checked:
● Box 6 in Part I, add $5,000 to the taxable disability income
of the spouse who was under age 65. Enter the total.
● Box 2, 4, or 9 in Part I, enter your taxable disability income.
● Box 5 in Part I, add your taxable disability income to your
spouse’s taxable disability income. Enter the total.
TIP: For more details on what to include on line 11, see the instructions.
If you completed line 11, enter the smaller of line 10 or line 11; all others, enter the
amount from line 10
�
Enter the following pensions, annuities, or disability income
that you (and your spouse if filing a joint return) received in
1998:
a Nontaxable part of social security benefits, and
Nontaxable part of railroad retirement benefits
treated as social security. See instructions.
11
12
13
�
b Nontaxable veterans’ pensions, and
Any other pension, annuity, or disability benefit that
is excluded from income under any other provision
of law. See instructions.
�
c Add lines 13a and 13b. (Even though these income items are
not taxable, they must be included here to figure your credit.)
If you did not receive any of the types of nontaxable income
listed on line 13a or 13b, enter -0- on line 13c
14
15
16
Enter the amount from Form 1040,
line 34
If you checked (in Part I):
Enter:
Box 1 or 2
$7,500
Box 3, 4, 5, 6, or 7
$10,000
Box 8 or 9
$5,000
Subtract line 15 from line 14. If zero or
less, enter -0­
13a
13b
13c
14
�
15
16
17
17
Enter one-half of line 16
18
Add lines 13c and 17
18
19
Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,
go to line 20
19
Multiply line 19 by 15% (.15). Enter the result here and on Form 1040, line 42. Caution:
If this amount is more than the amount on Form 1040, line 40, or you file Form 2441,
your credit may be limited. See the instructions for line 20 for the amount of credit you
can claim
20
20
2
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